Clause 30

by deleting the expression —“(a)is not resident in Singapore; but(b)is either a citizen of Malaysia or resident in Sabah or Sarawak,”.appearing in subsection (1) thereof and substituting therefor the expression “is not resident in, but is a citizen of Singapore”;

by deleting the word “Malaysia” appearing in subsection (2) thereof and substituting therefor the word “Singapore”; and

by inserting immediately after subsection (2) thereof the following new subsection: —“(2A) Any individual who, in any year of assessment, is neither resident in, nor a citizen of, Singapore, but is resident in another country, which pursuant to any arrangements entered into under section 49, affords to individuals who are residents of Singapore the same personal allowances, reliefs and reductions as are afforded to citizens of that country not resident in that country, shall be entitled to a like relief to that conferred by subsection (1) of this section.”.